1Income Tax (Mining Withholding Tax) Act 1979

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Income Tax (Mining Withholding Tax) Act 1979

Act No. 28 of 1979 as amended

This compilation was prepared on 17 October 2000 taking into account amendments up to Act No. 138 of 1994

The text of any of those amendments not in force on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting, Attorney‑General’s Department, Canberra

 

 

 

Contents

1 Short title [see Note 1]

2 Commencement [see Note 1]

3 Interpretation

4 Incorporation

5 Imposition of tax

6 Rate of tax

Notes 

 

An Act to impose income tax upon certain payments made in connection with the use of Aboriginal land

1  Short title [see Note 1]

  This Act may be cited as the Income Tax (Mining Withholding Tax) Act 1979.

2  Commencement [see Note 1]

  This Act shall come into operation on the day on which it receives the Royal Assent.

3  Interpretation

  In this Act, Assessment Act means the Income Tax Assessment Act 1936.

4  Incorporation

  The Assessment Act is incorporated and shall be read as one with this Act.

5  Imposition of tax

  The tax known as income tax, to the extent that it is payable in accordance with section 128V of the Assessment Act, is imposed, and shall be levied and paid.

6  Rate of tax

  The rate of income tax imposed by this Act is 4%.

Notes to the Income Tax (Mining Withholding Tax) Act 1979

Note 1

The Income Tax (Mining Withholding Tax) Act 1979 as shown in this compilation comprises Act No. 28, 1979 amended as indicated in the Tables below.

Table of Acts